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Duty on legacies enjoyed in succession to be charged as such, whether taken under the will or by intestacy.
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16. Provided always, . . . that where any legacy or any residue or part of residue shall be so given by any will or testamentary instrument, that different persons shall become entitled thereto in succession, the duty shall be charged thereon as given to be enjoyed in succession, whether the person or persons entitled thereto shall take the same under or by virtue of such will or testamentary instrument, and the dispositions therein contained, or in default of such dispositions and as entitled by intestacy.
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